Amendment status not verified — confirm the current text below against the official source.
When any tax leviable under this Act in respect of the entry of any taxable goods has been short-levied through inadvertence, error or misconstruction on the part of the prescribed authority or any person appointed under sub- section (2) of section 3, or through mis-statement as to the quantity or description on the part of the dealer liable to pay tax in respect of such goods, or for any other reason, the dealer shall pay the deficiency, on demand being mode within three months from the date of the assess- or ment; and the prescribed authority may refuse the transpor- tation or removal from a notified place of the taxable goods or any part thereof not yet transported or removed until the deficiency is paid in full. Entry of goods in a local area with- out bill of entry Or pay- ment of tax.